https://www.taxtmi.com/highlights?id=96025 Whether an assessee may file an updated return under Section 139(8A) once assessment proceedings are pending: the court interpreted clause (b) of the third proviso to s.139(8A) to allow no updated return for the relevant year where assessment/reassessment/recomputation or revision proceedings are pending or completed; therefore the AO correctly refused the updated ITR request after initiation of s.143(2)/assessment u/s 143(3) r/w s.144B and proceeded to disallow exemptions and deductions on merits - request rejected and assessment sustained; appellate remedy preserved. - HC en-us Wed, 14 Jan 2026 11:58:50 +0530 Wed, 14 Jan 2026 11:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96025 Whether an assessee may file an updated return under Section 139(8A) once assessment proceedings are pending: the court interpreted clause (b) of the third proviso to s.139(8A) to allow no updated return for the relevant year where assessment/reassessment/recomputation or revision proceedings are pending or completed; therefore the AO correctly refused the updated ITR request after initiation of s.143(2)/assessment u/s 143(3) r/w s.144B and proceeded to disallow exemptions and deductions on merits - request rejected and assessment sustained; appellate remedy preserved. - HC Highlights Income Tax Wed, 14 Jan 2026 11:58:50 +0530 https://www.taxtmi.com/highlights?id=96025